Adoption Tax Credit Refundability Act of 2025
Introduced Apr 10, 2025 by Sen. Kevin Cramer
It's waiting on a committee vote to reach the full chamber. Most bills never leave this stage.
This bill makes the federal adoption tax credit refundable. The bill also requires the Internal Revenue Service to provide for a standardized third-party affidavit for purposes of verifying a legal adoption.
As background, individuals may claim a tax credit for qualified expenses to adopt a child. The maximum amount of the tax credit is $17,280 per child for 2025, which is adjusted annually for inflation. Income limitations apply. Under current law, the adoption tax credit is not refundable but may be carried forward for up to five subsequent tax years to reduce taxable income in those years.
Summary by the Congressional Research Service.
No floor votes yet — it hasn't reached the floor of either chamber.